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> Tax Professionals > Your tax practice > Insolvency practitioners  
 
Insolvency practitioners
  
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Information for insolvency practitioners which allows them quick and easy access to Tax Office services and documents relevant to their practices.
Basic topics
Contacting insolvency teams
Electronic notification options
Information issued to insolvency practitioners
Responsibilities of a registered insolvency practitioner
Advanced topics
Reports
Consolidation and insolvency
Creditors trust and insolvency
GST and insolvency
Indemnities for trustees and liquidators
PAYGW and insolvency
Preference payments
Release of taxpayer information
Superannuation and insolvency
Applications for indemnities made by insolvency practitioners
Information for company liquidators and bankruptcy trustees (insolvency practitioners) about what to consider when making an indemnity request to the Deputy Commissioner of Taxation.
Appointment or cessation of a representative of an incapacitated entity
When and how to notify us if you are an insolvency practitioner and you have been appointed or ceased as a representative of an incapacitated entity.
Consolidations and insolvency
For information on consolidations and insolvency, please see Part C7-1-220 of the Consolidations Reference Manual.
Contacting the insolvency team
The ATO has a number of insolvency teams to assist with matters affecting insolvency practitioners.
Debt insolvency cover sheet
Insolvency practitioners can use the debt insolvency cover sheet to ensure correspondence is allocated and actioned quickly. This information will help you complete the cover sheet.
Creditors trust and insolvency
The Tax Office's position in relation to Creditors Trusts is currently under review.
GST group - notification of forming, changing or cancelling
Use this to form notify us that you have formed, changed or cancelled a GST group. You can also add or remove members and change the group's representative.
Representatives of incapacitated entities
Questions and answers regarding representatives of incapacitated entities.
Information for trustees appointed under the Bankruptcy Act 1966
Information on the obligations of appointments under the Bankruptcy Act 1966.
Information for trustees appointed under the Corporations Act 2001
Information on the obligations of appointments under the Corporations Act 2001. Updated to include changes to the lodgment of pre-appointment returns.
Meeting your personal tax obligations
Information for tax professionals about meeting your personal tax obligations.
Applications for indemnities made by insolvency practitioners
Information for company liquidators and bankruptcy trustees (insolvency practitioners) about what to consider when making an indemnity request to the Deputy Commissioner of Taxation.
Appointment or cessation of a representative of an incapacitated entity
When and how to notify us if you are an insolvency practitioner and you have been appointed or ceased as a representative of an incapacitated entity.
Consolidations and insolvency
For information on consolidations and insolvency, please see Part C7-1-220 of the Consolidations Reference Manual.
Contacting the insolvency team
The ATO has a number of insolvency teams to assist with matters affecting insolvency practitioners.
Creditors trust and insolvency
The Tax Office's position in relation to Creditors Trusts is currently under review.
Debt insolvency cover sheet
Insolvency practitioners can use the debt insolvency cover sheet to ensure correspondence is allocated and actioned quickly. This information will help you complete the cover sheet.
GST group - notification of forming, changing or cancelling
Use this to form notify us that you have formed, changed or cancelled a GST group. You can also add or remove members and change the group's representative.
Information for trustees appointed under the Bankruptcy Act 1966
Information on the obligations of appointments under the Bankruptcy Act 1966.
Information for trustees appointed under the Corporations Act 2001
Information on the obligations of appointments under the Corporations Act 2001. Updated to include changes to the lodgment of pre-appointment returns.
Meeting your personal tax obligations
Information for tax professionals about meeting your personal tax obligations.
Pay as you go (PAYG) withholding for external administrators
This document discusses what external administrators need to do to meet their administrative obligations under the PAYG withholding system.
Pay as you go (PAYG) withholding for trustees of bankrupt estates
Instructions for trustees on how to deal with their PAYG withholding obligations.
Preference payments for companies
Information for liquidators seeking recovery of voidable transactions, including new date specific information for insolvency practitioners.
Preference payments for individuals
Information on preference payments for individuals
Recovery of super entitlements from failed companies
From 31 December 2007, employees of companies that go into liquidation, voluntary administration or receivership will stand a better chance of receiving their super entitlements. This document outlines what you need to do if you are an insolvency practitioner.
Release of taxpayer information
Information on the release of information to insolvency practitioners.
Representatives of incapacitated entities
Questions and answers regarding representatives of incapacitated entities.
Review of ATO decisions to enforce insolvency
Independent series of reviews into ATO decisions to enforce insolvency.
Service of legal documents
Any legal documents, including claims for preference payments, must be served at the ATO in the State or Territory in which it is intended to commence the legal proceedings.
Shares and other securities that become worthless
General advice for Australian resident investors about claiming capital losses on shares and securities that are declared worthless.
Superannuation and insolvency administrations
The following information sets out how superannuation affects various Insolvency administrations. Updated to include the maximum superannuation guarantee charge amount afforded priority in bankruptcy situations, in respect of the year beginning 2008.
Trustee integrity - insolvency
We are continuing our efforts to protect the assets of self managed super funds (SMSFs) by identifying those who may be contravening the eligibility standards for trustees of SMSFs. This initiative falls under the broader banner of 'trustee integrity'
Pay as you go (PAYG) withholding for external administrators
This document discusses what external administrators need to do to meet their administrative obligations under the PAYG withholding system.
Pay as you go (PAYG) withholding for trustees of bankrupt estates
Instructions for trustees on how to deal with their PAYG withholding obligations.
Preference payments for companies
Information for liquidators seeking recovery of voidable transactions, including new date specific information for insolvency practitioners.
Preference payments for individuals
Information on preference payments for individuals
Service of legal documents
Any legal documents, including claims for preference payments, must be served at the ATO in the State or Territory in which it is intended to commence the legal proceedings.
Recovery of super entitlements from failed companies
From 31 December 2007, employees of companies that go into liquidation, voluntary administration or receivership will stand a better chance of receiving their super entitlements. This document outlines what you need to do if you are an insolvency practitioner.
Superannuation and insolvency administrations
The following information sets out how superannuation affects various Insolvency administrations. Updated to include the maximum superannuation guarantee charge amount afforded priority in bankruptcy situations, in respect of the year beginning 2008.
Trustee integrity - insolvency
We are continuing our efforts to protect the assets of self managed super funds (SMSFs) by identifying those who may be contravening the eligibility standards for trustees of SMSFs. This initiative falls under the broader banner of 'trustee integrity'
Release of taxpayer information
Information on the release of information to insolvency practitioners.
Review of ATO decisions to enforce insolvency
Independent series of reviews into ATO decisions to enforce insolvency.
Shares and other securities that become worthless
General advice for Australian resident investors about claiming capital losses on shares and securities that are declared worthless.
  
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